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INCOME TAX

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

(Ann 48) 19, 1168 Regulations:

26 CFR 53.4958–0T through –8T, added; 53.4963–1, amended; 301.6213–1, amended; 301.6501(e) –1, amended; 301.6501(n)–1, amended; 301.7422–1, amended; 301.7454–2, amended; 301.7611–1, amended; 602.101, amended; excise taxes on excess benefit transactions (TD 8920) 8, 654

Practice before the Internal Revenue

Service; Circular 230 (REG–111835– 99) 11, 834 Proposed Regulations:

26 CFR 53.4958–0 through –8, added; excise taxes on excess benefit transactions (REG–246256–96) 8, 713 ; public hearing (Ann 61) 22, 1296 31 CFR Part 10, amended; practice before the Internal Revenue Service; Circular 230 (REG–111835–99) 11, 834 Regulations:

26 CFR 53.4958–0T through –8T, added; 53.4963–1, amended; 301.6213–1, amended; 301.6501(e) –1, amended; 301.6501(n)–1, amended; 301.7422–1, amended; 301.7454–2, amended; 301.7611–1, amended; 602.101, amended; excise taxes on excess benefit transactions (TD 8920) 8, 654 Revocations (Ann 20) 8, 716 ; (Ann 36)

16, 1089 ; (Ann 46) 19, 1165 Technical advice to:

Advance letter rulings and determination let

ters, areas which will not be issued from:

Associates Chief Counsel & Division

Counsel/Associate Chief Counsel

(TE/GE) (RP 3) 1, 111 ; correction (Ann 25) 11, 895 Associate Chief Counsel International

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